A deep dive into sustainability reporting audit provisions

By Tom Ravlic

January 17, 2024

sustainability reporting pie chart
What the heck does it all mean? (Surassa Wadee/Adobe)

The trick in designing good regulation that implements government policy is to know how much you need to say in law and what you should leave up to subject matter experts you pay to worry about the detail in pronouncements and documents they issue.

This can be a vexing issue because some people will want more detail in a principal act so that it is abundantly clear what the government intended while others may see merit in allowing standard setters — the experts appointed to deal with specialist topics — to deal with the detail.

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